The income protection allowance (IPA) is a modest allowance for basic
living expenses. It barely addresses well-body care.

The US Department of Education has published guidance indicating the
following breakdown for the IPA (see the Verification Guide and
Dear Colleague Letter GEN-98-2):

30%

food

22%

housing

9%

transportation

16%

clothing and personal care

11%

medical care

12%

other family consumption

The following is a breakdown for the composition of each category:

Food. Groceries, snacks, dining. This includes
meals eaten at home and work/school.

Housing. Payment for rent or home ownership costs
(including taxes, mortgage payments, insurance, and
maintenance), heating fuel, water, electricity, gas,
waste disposal, household textiles (sheets and towels),
furniture, appliance replacement, housewares, cleaning
supplies, paper products, services, telephone. This is
all at basic rates, and a family living the life of
luxury does not have grounds for an increase.

Transportation. This includes public transportation,
basic cost of owning and maintaining a vehicle, motorbike
or bicycle, cost of fuel, parking, and so on.

The categories
don't match up with the ones used in the IPA, as this is a survey of how
consumers spend their money, not the distribution of expenses
for basic living expenses. Also, the IPA figures are old figures
that have been adjusted annually for inflation and so do not recognize
shifts in expenditures or faster-than-inflation increases in certain
categories, such as medical care.